The Impact of Digital Transformation of Accounting Information System in Enhancing the Effectiveness of Internal Control

Abstract

Objectives: This research aims to investigate the role of Digital Transformation (DT) in enhancing the effectiveness of Internal Control (IC) in Iraqi institutions, considering the modified role of Accounting Information Systems (AIS). The study seeks to understand how AIS under DT influences the efficiency and accuracy of internal control systems. Methods: A descriptive questionnaire was used to measure the relationship between the study variables. The sample consisted of accounting specialists and auditing professionals from Iraqi universities in the Maysan Governorate, Iraq. A total of 78 questionnaires were distributed to collect relevant data for analysis. Results: The findings indicate that AIS under DT is positively and significantly related to the effectiveness of IC systems. The application of AIS in a digital transformation environment enhances the speed of financial operations, contributing to improved internal control mechanisms. Conclusion: The study highlights the need for accountants in Iraq to adapt to the digital transformation environment by transitioning from traditional accounting roles to financial analysts who utilize available data and information. This shift will help enhance internal control effectiveness and improve financial operations in Iraqi institutions.

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